What should auditors do if root causes are difficult to pinpoint?

When root causes are difficult to pinpoint, auditors should seek additional insight from stakeholders. Engaging with stakeholders helps to gather diverse perspectives and information that may not be immediately apparent from the audit data alone. Stakeholders, who may include employees, management, or external experts, can provide context, clarification, and insights that could lead to a better understanding of the issues at hand. This collaboration can uncover underlying factors contributing to the audit findings that auditors might have missed.

Furthermore, consulting with stakeholders promotes transparency and encourages a culture of continuous improvement within the organization. This proactive approach also enhances the quality of the audit by leveraging the knowledge and experience of those directly involved or impacted by the operations and processes under review.